Using Sociological Theories and Concepts in Accounting Information Systems Research: A Framework for Team Research

ABSTRACT This article presents a selection of sociological theories and concepts with potential for application by researchers interested in audit firm teams consisting of, or including, IT specialists and the technologies supporting those teams. A framework structured around intragroup collaboration, intergroup collaboration, and team control is presented, along with a series of research questions that link sociological perspectives with accounting research. The study is motivated by calls for expansion of theoretical perspectives through which accounting research can be approached, and aims to assist researchers in addressing the scarcity of sociologically informed inquiry in the domain of group processes, team dynamics, and related team management concerns.